SC: Lessee Cannot Challenge Eviction After Landowner Withdraws Plea  ||  SC: Appointment Contrary to Recruitment Advertisement Constitutes Fraud on Public  ||  SC: Bribe Given to Intermediary Alone Insufficient to Establish Public Servant's Guilt under PC Act  ||  SC: AO Cannot Revive Assessment Concluded by Settlement Commission under Income Tax Act  ||  SC: Insurer's Office Location Alone can't Confer Jurisdiction for Claim under MV Act  ||  Calcutta HC: Mutual Consent Divorce Justifies Quashing S.498A IPC Cruelty Case under HMA  ||  Delhi HC: Mere 2-Year Delay in Arbitral Award does not Warrant Setting Aside  ||  Kerala HC: Courts can't Insist on Identifying Unknown Parties in John Doe Suits  ||  Supreme Court: Army Must Prove Disability Was Unrelated to Service to Deny Pension  ||  SC: Grant of Fishing Rights by Deed is a Transfer of Immovable Property, Qualifies as Lease    

Non-payment of service tax by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961- (Ministry of Finance ) (26 Sep 2016)

MANU/DSTX/0060/2016

Service Tax

Whereas, the Central Government is satisfied that in the period commencing on and from the first day of July, 2012 and ending with the 20th day of October, 2015 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non- levy of service tax on the services by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961 (43 of 1961) and this service was liable to service tax, in the said period, which was not being paid according to the said practice.

Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), the Central Government hereby directs that the service tax payable under section 66B of the Finance Act, 1994, on the service by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961 (43 of 1961) in the said period, but for the said practice, shall not be required to be paid.

Tags : YOGA   ADVANCEMENT   LEVY   NON-PAYMENT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved